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Spain
Practice Relating to Rule 116. Accounting for the Dead
Section B. Recording of the location of graves
III. Military Manuals
Spain’s LOAC Manual (1996) states: “The Graves Registration Service shall be responsible for recording all particulars concerning the deceased and their graves, as well as for the conservation of ashes.” 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Publicación OR7-004, 2 Tomos, aprobado por el Estado Mayor del Ejército, Division de Operaciones, 18 March 1996, Vol. I, § 5.2.d.(6).
Spain’s LOAC Manual (2007) states: “An official graves registration service must be set up by each State involved in the conflict to record information relating to burials and gravesites and conserve the ashes of cremated remains. This service can act in coordination with the national information bureau.” 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Tomo 1, Publicación OR7–004, (Edición Segunda), Mando de Adiestramiento y Doctrina, Dirección de Doctrina, Orgánica y Materiales, 2 November 2007, § 5.2.d.(6).